Section 136 — Income Tax (Earnings and Pensions) Act 2003: Car with a CO 2 emissions figure: registration from 1st October 1999 to IP completion day

Car with a CO 2 emissions figure: registration from 1st October 1999 to IP completion day 136 1 This section applies to a car first registered on or after 1st October 1999 but before IP completion day if it is so registered on the basis of—

a an EC certificate of conformity (see section 171(1)), or b a UK approval certificate (see section 171(1)), which specifies a CO 2 emissions figure in terms of grams per kilometre driven.

2 The car’s CO 2 emissions figure is that specified figure unless more than one figure is specified, in which case the car’s CO 2 emissions figure is the figure specified as the CO 2 emissions (combined) figure. 2A For the purpose of determining the car's CO 2 emissions figure in a case where the car is first registered before 6 April 2020 , ignore any WLTP (worldwide harmonised light vehicles test procedures) values specified in the EC certificate of conformity or UK approval certificate . 2B For the purpose of determining the car's CO 2 emissions figure in a case where the car is first registered on or after 6 April 2020, ignore any values specified in the EC certificate of conformity or UK approval certificate that are not WLTP (worldwide harmonised light vehicle test procedures) values.

3 Subsection (2) is subject to—

a section 137 (bi-fuel cars : registration from 1st January 2000 to IP completion day ),

and b section 138 (automatic car for a disabled employee).